Description: This article reviews the Society’s upcoming special topic meeting on Life Company Financial Reporting and the sessions that will be included.

Description: Panelists report on: [1] financial-reporting regulatory activities in Canada, [2] premium securitization, [3] NAIC activities, including with Actuarial Guideline IV, and [4] reinsurance accounting. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: Presented at May 1996 Spring Meeting. Discusses status of emerging issues in financial reporting, including the NAIC codification project and new SEC and FASB developments.

Description: At this session of the 1989 Valuation Actuary Symposium speakers presented case studies based on actual experiences.

Description: This article discusses update in the last two years to Solvency II.

Description: Discusses and critiques a report entitled Adjusting Life Insurance Company Earnings by John La Maochia, Jr. The report describes and critiques the various methods stock analysts use to adjust statutory earnings to evaluate company earnings.

Description: A dialogue on purchase accounting for insurance business combinations under China-GAAP from an actuarial perspective.

Description: This article is designed to provide a statistical method for reviewing the accuracy of the incurred but not reported IBNR life claim liability estimates from prior points in time.

Description: A discussion of alternative meanings to “Best” in best estimate. When one is trying to estimate a result that is normally distributed, the mean, median and mode will all equal one another. However if the results are not normally distributed, different variance metrics will result in different “best” estimates. When different parts of a financial statement use different criteria for measuring best estimates and different processes for handling variances, the results can be volatile, unpredictable and perhaps unreasonable.

Description: The actuarial profession is faced with a problem of determining delta-ized reserves on a basis which will include appropriate provision for adverse deviations in mortality, lapses, interest rates, and expense rates. This paper describes briefly a method which could be used to solve this Followed by papers submitted by 2 authors problem in a flexible manner.